William is an employee earning $300 per day and has worked 20 days. What is needed in the journal entry to record his salary for this period?

The total salary earned by William can be calculated by multiplying his daily wage of $300 by the number of days worked, which is 20. This gives a total salary of $300 x 20 = $6,000.

In accounting, when recording salaries, it is standard practice to make a journal entry that reflects the expense incurred by the company. The correct entry typically involves debiting an expense account (in this case, salaries expense) to properly show that the company has incurred an obligation to pay its employees for the services rendered.

While the salary amount of $6,000 is accurate, the option that reflects a debit of $6,600 suggests an additional amount that does not appear to be accounted for, such as overtime or bonuses, which are not indicated in this scenario. Therefore, the amount of $6,000 needs to be debited to the salaries expense account.

By debiting the salaries expense for $6,000, it accurately reflects the cost of labor incurred during the accounting period, ensuring that the financial statements properly represent the company's obligation related to employee wages.